Import · Temporary admission / export
G51 – Re-import of temporarily exported goods
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When to use it
Goods previously exported temporarily (G61) – exhibitions, repairs, warranty, equipment used on projects abroad – coming back.
Benefits
No import duty on the same goods coming back (value added by repair abroad may be dutiable).
Related codes
Basis: Quyết định 1357/QĐ-TCHQ ngày 18/5/2021 của Tổng cục Hải quan (nay là Cục Hải quan – Bộ Tài chính). Explanations are for reference only and do not replace legislation or customs guidance; always check current rules before declaring.